Sotish uchun mo‘ljallangan uzoq muddatli aktivlarni hisobini takomillashtirish
Keywords:
Uzoq muddatli aktivlar, sotish uchun tasniflash, IFRS 5 standarti, moliyaviy hisobotlar, adolatli qiymat, ichki nazorat tizimi, audit, moliyaviy hisob-kitoblar.Abstract
Ushbu maqolada uzoq muddatli aktivlarni sotish uchun mo‘ljallangan deb tasniflash va hisobga olish sohasidagi mavjud muammolar va kamchiliklar tahlil qilinadi. Xalqaro moliyaviy hisobot standartlari, ayniqsa IFRS 5 standartining talablariga amal qilishdagi qiyinchiliklar ko‘rib chiqiladi. Tadqiqot davomida korxonalar duch kelayotgan asosiy muammolar, jumladan, aktivlarning sotilishi ehtimolini baholash va adolatli qiymatni aniqlashdagi noaniqliklar aniqlangan. Muammolarni hal qilish uchun aniq mezonlarni ishlab chiqish, ichki nazorat tizimini kuchaytirish va moliyaviy hisobotlarni muntazam audit qilish kabi takliflar ilgari surilgan.
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